{
    "data": {
        "instructionText": "<div class='Questiontxt'><div class='que_txt'><div class='inst_box'><p>Review the scenarios involving the provision of non-audit services to SEC audit clients and their affiliates listed below and choose if the service would be permissible or prohibited.</p><p class='inst'>Select the circle corresponding to each statement. You must answer all questions to proceed to the next screen.</p></div></div></div>",
        "downloadAndroidImages": "activity_icon.png,kc_assets_2.png",
        "downloadIpadImages": "activity_icon.png,kc_assets_2.png",
        "downloadImages": "activity_icon.png,kc_assets_2.png",
        "pageAssets": {
            "mcssInt": {
                "questionText": "",
                "instText": "",
                "finalText": "<p></p>",
                "options": [{
                        "id": "1",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "Assisting a subsidiary of an SEC audit client with the preparation of their statutory financial statements after the SEC audit client financial statements were filed with the SEC.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "1",
                        "correct": "<p><b>That’s correct.</b><br/>Assisting a downstream affiliate of an SEC audit client with financial statement preparation is permissible as long as the financial statements do not form the basis of financial statements filed with the SEC and do not include KPMG performing a management function. Financial statement preparation services (including word processing assistance) are separate non audit services requiring Sentinel approval and Audit Committee pre-approval, if applicable.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br/>Assisting a downstream affiliate of an SEC audit client with financial statement preparation is permissible as long as the financial statements do not form the basis of financial statements filed with the SEC and do not include KPMG performing a management function. Financial statement preparation services (including word processing assistance) are separate non audit services requiring Sentinel approval and Audit Committee pre-approval, if applicable.</p>"

                    },
                    {
                        "id": "2",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "Providing an ESG reporting readiness assessment to an SEC audit client and its affiliates in anticipation of a future ESG attestation engagement.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "1",
                        "correct": "<p><b>That’s correct.</b><br/>ESG reporting readiness assessments are permissible for SEC audit clients and their affiliates as long as:</p><ul><li>recommendations are high level;</li><li>do not constitute a design of controls or processes;</li><li>do not provide conclusions re: ESG readiness; and</li><li>the assessment period does not cross over the period of a future attestation engagement.</li></ul>",
                        "incorrect": "</p><b>That’s incorrect.</b><br/>ESG reporting readiness assessments are permissible for SEC audit clients and their affiliates as long as:</p><ul><li>recommendations are high level;</li><li>do not constitute a design of controls or processes;</li><li>do not provide conclusions re: ESG readiness; and</li><li>the assessment period does not cross over the period of a future attestation engagement.</li></ul>"
                    }
                ],
                "correctFB": "",
                "incorrectFB": "",
                "table_heading":"Scenario",
                "choices": [
                    "Permissible",
                    "Prohibited"
                ]
            }
        }
    }
}